In order to protect and keep the skin healthy, a variety of emulsion-type cosmetics, such as cream or lotion, have been used. Such cosmetic should allow the useful components contained therein to sufficiently exhibit their effects, should have a good sensory feel, and should be stable for a period ranging from opening of the package of the products to final use. Also, in order to provide long lasting moisturization and softness to the skin, efforts to incorporate a large amount of oil phase components have been made, and studies on O/W and W/O emulsion-type cosmetics have been conducted. Generally, cosmetic cream based on an O/W emulsion shows good spreadability, but is slightly inferior to W/O-type emulsion cosmetics with respect to emollient effects or water resistance, and cosmetic formulations having a high oil content are mostly glossy massage formulations showing fast phase transition and gloss. Also, W/O-type emulsion cosmetics disadvantageously have poor spreadability, do not give a fresh feel, unlike O/W-type emulsion cosmetics, and show a sticky and stuff feel, because they have a high oil content. In an attempt to solve such problems, studies on W/O/W multiple emulsion cosmetics combining the advantages of W/O-type emulsion cosmetics and O/W-type emulsion cosmetics have been actively conducted. However, because these W/O/W multiple emulsion cosmetics have a structure in which the inner water phase and the outer water phase are separated from each other by the thin oil film, the oil film can be broken due to an osmotic pressure phenomenon caused by the difference in electrolytic concentration between the outer water phase and the inner water phase, so that the water of the inner water phase can move, whereby they can lose their functions. Thus, the W/O/W multiple emulsion cosmetics have limitations in ensuring stability. In addition, it is more difficult to ensure the stability of the W/O/W emulsion cosmetics while they have an oil content of more than 30%. In an attempt to provide a cosmetic composition having a high content of a stable oil phase, the present invention has been devised in which a high content of an oil phase is stabilized by stabilizing a large amount of oil in an inner phase of W/O and adding the inner phase having the stabilized oil phase to an outer phase. Also, functional cosmetics have appeared in the cosmetic markets, and customers have wanted highly functional and effective products. Under such circumstances, it has become to incorporate highly effective active ingredients into cosmetic formulations so as to have the highest possible safety, and whether the cosmetic formulations irritate the skin has been examined by skin safety tests. However, some patients complain of irritations such as tingling or burning feelings, and for this reason, efforts have been made to overcome such shortcomings. In some cases, active ingredients are encapsulated to regulate their penetration into the skin, thereby reducing the irritation thereof. However, in general cases, active ingredients are formulated with moisturizers and emollients for keeping the skin healthy, such that they can act on the skin without irritation. Namely, it is necessary but difficult to develop cosmetic compositions which have a stabilized oil phase in order to reduce irritation caused by active ingredients. Technical efforts to minimize this limitation have been made in the cosmetic field and related fields.